Tds on payment to telecom companies

This query is : Resolved 

06 October 2018 sir ,
my question is regarding deduction of TDS on payment to telecom companies for telephone, leaseline, internet services ? and if yes U/s 194 c or 194 j and please state the reason for same as per income tax act 1961 AY 2019-20



06 October 2018 TDS is not applicable in case of such services.

06 October 2018 Please epaborate why ?




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